In the second-hand housing transaction, in order to pay less taxes, the buyer and the intermediary will generally make an article on the sales contract of both parties and sign a 'yin-yang contract', which is very easy to cause disputes and bring legal risks to the parties. The lawyer said that when conducting second-hand housing transactions, the buyer and the seller should recognize the harm and risks of the "Yin-Yang contract" and safeguard their legitimate rights and interests.
case
Xiao Wang and Xiao Li are husband and wife. In the early stage of marriage, they worked hard together, saved some savings and purchased a commercial house with a construction area of about 90 square meters.
Five years after the purchase, they sold a set of husband and wife's common property house to Chen. At that time, the intermediary that facilitated the transaction suggested that Xiao Wang and Chen sign two contracts in order to reduce the buyer's taxes. That is, one is a true sales contract with a contract amount of 1.5 million yuan; The other is a contract filed with the Housing Authority, with a contract amount of 1 million yuan. After the transfer, Chen paid 1.5 million yuan to Xiao Wang.
Unexpectedly, the love life of Xiao Wang and Xiao Li is not good in recent years. They want to divorce. At the time of divorce, Xiao Li wanted to share the house sales money between the two at that time, on the grounds that the house money belonged to the joint property of the husband and wife at that time. But because Xiao Li did not keep the real second-hand house sales contract, and Xiao Li failed to prove that 1.5 million yuan was the real price of the transaction between the two sides at that time. Therefore, the court did not accept Xiao Li's claim on the basis of combining the reasonable range of second-hand house price and transaction market in the current house location.
statement
According to the reporter, in the sale of second-hand houses, in order to reduce transaction costs and avoid taxes, buyers and sellers often sign two contracts with different transaction prices. One is a real house sales contract, and the transaction price is relatively high. The other is the contract signed online and submitted to the housing management department for filing. The transaction amount is relatively low, because you can pay taxes at a lower price. Some buyers and sellers even signed a third contract for banks, hoping to make more loans during mortgage.
When there are two different contracts, when determining which contract is a valid contract, it is generally subject to the last signed contract, but this is not the case in the identification of second-hand housing 'yin-yang contract'.
Lawyer Zhuo said that the parties have successively signed several sales contracts on the transfer of the same house. If there are inconsistencies in the agreement on the house price in the contract, and the parties have disputes on this, they shall continue to perform according to the contract agreement expressed by the parties' true intention.
It is reported that signing yin-yang contracts for tax evasion is certainly illegal, and the relevant provisions signed for the purpose of tax avoidance are legally invalid. However, this does not directly deny that the sales contract signed by both parties is invalid. Because the house sales of both parties is not illegal, what is illegal is the tax avoidance clause reached by both parties in the process of sales. The illegality and invalidity of tax avoidance provisions can not directly lead to the invalidity of the whole sales contract. However, if someone reports the second-hand housing yin-yang contract to the tax department, or the court sends relevant judicial proposals, then this illegal act of tax avoidance will face being dealt with.
The lawyer reminded that in case of a dispute over the 'yin-yang contract' of the second-hand house, the rights of the original house owner will be violated, it will be difficult for them to obtain legal relief, and they may also be suspected of evading tax supervision. Therefore, from the perspective of safeguarding their legitimate rights, consumers should sign and perform real contracts to avoid losing big things for small things.
In addition, lawyer Zhuo of Minjun law firm also said that in order to save some expenses, some parties agreed to go through the real estate transfer procedures in a few years. This practice of delaying the transfer seems to be beneficial, but there are huge legal risks behind it. For example, if the house price rises sharply, the seller breaks the contract and no longer handles the house transfer at the time agreed in the agreement, the buyer will regret that he cannot prove the ownership of the house. Therefore, we do not advocate using this' money saving 'method, and do not lose big things for small things.